Income tax : deduction - interest on loan used to acquire additional interes in a close corporation - Section 11(a) of income Tax Act 58 of 1962 - CSARS v Van der Westhuizen 2001 (4) SA 807 (CPD)

Journal Title :

The Taxpayer

Citation :

(2001) 50 Taxpayer 234

S.A. Cases Cited :

CSARS v Van der Westhuizen 2001 (4) SA 807 (CPD)

S.A. Legislation :

Income Tax Act 58 of 1962 s. 11(a)

Subject :

Income tax - Deductions

Close corporations

Loans

Interest - Taxation

This item appears in the following Collection(s)